Davies v. The Queen, docket 96-3478-IT-G

Date: 19980103

Docket: 96-3478-IT-G

BETWEEN:

BRUCE C. DAVIES,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasons for Order

(Delivered orally from the Bench in Toronto, Ontario, on December 10, 1997)

Hamlyn, J.T.C.C.

[1]            This motion concerns a motion filed by Mr. Davies for an extension of time to file the Answer to the Reply.

[2]            The Minister of National Revenue (the "Minister"), as I have earlier alluded to, responded to the Notice of Motion by saying that the motion would not be opposed by the Respondent on condition that paragraph 19(b) of the Answer be deleted.

[3]            The Respondent objects to paragraph 19(b) of the Answer on the basis that it requests relief with respect to the Appellant's 1994 taxation year which is not in issue in these appeals.

[4]            Section 45 of the Tax Court of Canada Rules (General Procedure) (the "Rules") states that:

                An answer, if any, shall be filed and served within thirty days after service of the reply.

[5]            Section 12 of the Rules provides that the Court may, with its discretion, extend the time prescribed to file an Answer to the Reply. Subsection 12(1) says:

                The Court may extend or abridge any time prescribed by these rules or a direction, on such terms as are just.

And subsection (2):

                A motion for a direction extending time may be made before or after the expiration of the time prescribed.

[6]            Mr. Davies says he did not get it in because of the pressure of work. Normally, that is not sufficient in itself, but the Crown has said they will not object, save and except there is one paragraph that raises a taxation year which, apparently, has not been assessed at this time. That is something I do not believe is the proper subject of the motion that is before the Court.

[7]            With respect to the Minister's position that paragraph 19(b) of the Answer should be deleted, my conclusion is the substance of the Answer is not relevant to the determination of the issue of extension of time. It is simply a question of whether it should be allowed by hearing what the Appellant has to say and hearing what the Minister has to say in terms of the extension.

[8]            The extension will be granted. It will be granted as of today's date, and the filing of the Answer will be as it is presently before the Court within the motion. So that will be accepted.

[9]            Any other matters about striking pleadings may be subject to other motions and anything else may be subject to the trial judge.

[10]          Basically, the position stated by the Crown in general principle in terms of the issue before the Court is correct. Mr. Davies, you may still be faced with the same problem, but in terms of granting an extension of time, the Answer is deemed filed as filed today.

Signed at Ottawa, Canada, this 3rd day of January 1998.

"D. Hamlyn"

J.T.C.C.